@article{oai:ynu.repo.nii.ac.jp:00002356,
 author = {河野, 正男},
 issue = {3},
 journal = {横浜経営研究},
 month = {Dec},
 note = {application/pdf},
 pages = {173--182},
 title = {<論説>イタリア式資本・利益会計から社会会計へ : 複式簿記の本質をめぐって},
 volume = {9},
 year = {1988}
}